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Regulations of the Customs General Administration of the People's Republic of China on the Management of Agent Declaration Enterprises
(Promulgated by Decree No.52 of the Customs General Administration on July 6, 1995)

Chapter I - General Provisions

Article 1

Article 2

Article 3

Article 4

Chapter II - Qualification Examination, Approval and Registration

Article 5

Article 6

Article 7

Chapter III - Annual Examination and Alteration of Registration

Article 8

Article 9

Article 10

Chapter IV - Rules for Declaration Behavior

Article 11

Article 12

Article 13

Article 14

Article 15

Article 16

Chapter V - Legal Responsibility

Article 17

Article 18

Article 19

Article 20

Chapter VI - Supplementary Provisions

Article 21

Article 22

Article 23

Article 24

Appendix:

Metadata

SiSU Metadata, document information

Manifest

SiSU Manifest, alternative outputs etc.

China - Regulations of the Customs General Administration on the Management of Agent Declaration Enterprises, 1995

MOFTEC

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Regulations of the Customs General Administration of the People's Republic of China on the Management of Agent Declaration Enterprises
(Promulgated by Decree No.52 of the Customs General Administration on July 6, 1995)

Chapter V - Legal Responsibility

Article 20

In handling the affairs related to declaration and tax payment, the agent declaration enterprises which perpetrate the act of violating the Customs Law of the People's Republic of China shall, in addition to being dealt with in accordance with the stipulations of Article 17 and Article 18, also be dealt with in accordance with the stipulations of the Detailed Rules for the Implementation of Administrative Penalty of the Customs Law of the People's Republic of China, the legal responsibility shall be investigated and affixed to the legal representative.

If the agent declaration enterprises fail to pay overdue taxes or carry out Customs decisions concerning penalty, Customs departments may, besides pursuing tax payments according to law and applying to people's courts for forced implementation, deduct the taxes from the risk guarantees these enterprises have paid.


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